COMPANY REGISTRATION NUMBER.. N1070413 CHARITY REGISTRATION NUMBER.. XR75184 LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Unaudited Financial Statements 31 July 2018 GAA NT Chartered accountant 35 CHURCH SQUARE BANBRIDGE CO DOWN BT32 4AP
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Financial Statements Year ended 31 July 2018 Page Trustees, annual report (incorporating the directo¢s report) Independent examinerfs report to the trustees Statement of financial activities {including income and expenditure account) Statement of financial position Notes to the financial statements Draft Accounts 12.'06 on 18 October2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 July 2018 The tru51ees, who are also the directors for the purwses of company law. present their report and the unaudited financial statemen15 of the charity for the year ended 31 July 2018. Roferènce and admlnlstratlve dètails Raglst8r•d charlty nam• LAURENCETOWN PRE-SCHOOL PLAYGROUP Charlty r•glstratSon number XR75184 Company reglstratlon numbor N1070413 Prlnclpal offlc6 and r•glst•rod Drumnascamph Road Laurencelown Craigavon BT63 6DU The trusteos P Mcconnon H Maleer R Tarranl M Walson p tk)ran L Walker L Larkin K Lennon L MeGivern S Rushe S Lullon E Lappin C Fegan J Knox L Lowery O Maguire C MCAa¥eY (Appointed 23 October 20171 (Appointed 23 October 20171 (Appointed 23 October 20171 (Appointed 23 October 20171 (Resigned 23 October 2017} (Resigned 23 October 2017} (Resigned 23 October 2017} IResigned 23 October 2017} IResigned 23 October 2017) (Resigned 23 October 2017} (Resigned 23 October 2017} Company secretary Helen Maleer Ind•pendent examlner Seamu$ Ftyan FCA 35 CHURCH SQUARE BANBRIDGE CO DOWN BT32 4AP Draft Accounts 12:06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (conllnu¢d) Year ended 31 July 2018 Structure, governance and management With effect from 1 sl October 2008, Laurencelown Playgroup (an unineorporated associalionl changed lo Laurencelown Pre-school Playgroup {a limited company by guarantee). The company is governed by ils Memorandum and Artides of Association 1¢h were adopted on 12th June 2008. 11 is recognised by HM Revenue & Customs as a charity for lax purposes. The group is managed by a Committee elecled al ils AGM by members. The Committee consists of no less than five and no more than fifteen elected members. Al the AGM there were fourteen on the Pre-school Playgroup Committee. Membership of the group falls into categories i.e. 'Family Members, Iparentslcarers of all children who allend the group, each family lo have one vote and count as one member) and 'Olh8r Members, lolher inleresled individuals. persons or other bodies approved by the Commillee). ObJectlve8 and actlvitigs Lauren¢elown Pre-school Playgroup exisls lo achieve Ihe followng aims.. 1. To ¢reale a purposeful, slimulaling, supportive and safe environment for all the children. 2. To molivale and engage the children actively in learning through play. 3. To foster relationships, develop self-confidence, and respecl of themselves and others. 4. To promote and value children's own ideas. though15 and self-chosen play. 5. To encourage children lo observe, lo experiment, to ask and respond to questions, lo reason, imagine and express fe6ling$ and ideas. 6. To prepare the children for a smooth transfer lo primary schcM)l. The Pre-school playgroup employs three staff members lo help aclivale these alms i.e. the pre-school Playgroup Leader, Pre-school Deputy Leader and one Pre-school Assistant. The Pre-school group operates five days per week during lemi lime from 9.00 am until 12 noon and can accommodate up lo Iwenly-four children in any one session who are in their Pre-school year. Staff prepare daily and weekly activity plans lo ensure that all areas of leaming outlined in the Department of Education's 'Curricular Guidance for PTe-S¢hool Education. are covered. The Playgroup operates two afternoons per week during term lime from 1.00 pm until 3.30 pm and can accommodate up lo twenly-four ¢hildren over the age of years and nine months. In the current year of 2017118, the are 17 children enrolled in the pre-school with 24 children enrolled in the afternoon session. There are curffjntly 3 full lime members of staff. Achievements and performan¢ This has been a very successful year for Laurencelown Pre-school Playgroup wlh 41 children registered with the group in the year lo 31 July 2018. During the year there were 17 children registered for the pre-school provision and 24 for the separale playgroup which cornmenced in November 2008. The p-school Playgroup received a good ieport from the Eady Years Team within the Southern Health & Social Care Trust followng its annual inspeelion. Draft Accounts 12:06 on 18 October2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnu8d) Year ended 31 July 2018 Flnanclal revlew The period under review has seen the Playgroup record a deficit of £18,744. Our main sources of annual income are from the Department of Educalion's Pre-school Education Expansion Programme, Southern Health and Social Care Trust's Grant lo Eady Years Providers. fees from paren15 of children not entitled lo a Yree, place and fundraising aclivilies. Plans for future perlods The Pre-school Playgroup is conslanify lryng lo improve the quality of seNi¢e il offers by building upon its achievement lo dale. The quality 2nd exlenl of Pfovision on offer is affected by the funding available lo it, particularly funding in relation lo salaries. Subject lo this funding. the Playgroup will onlinue lo work on any issues identified by CAPS Specialist Support Advisor. Now that the separate provisions have become established, we expect lo see both services continue lo grow in terms ol numbers attending. Small company provlslons This report has been prepared in accordance wth the provisions applicable lo companies entitled lo the small CoMpanS exemption. The Iruslees, annual report was approved on 22 October 2018 and signed on behalf of the board of Iruslees by.. Helen Maleer Charity Secretary Draft Accounts 12:06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Independent Examinerfs Report to the Trustees of LAURENCETOWN PRE- SCHOOL PLAYGROUP Year ended 31 July 2018 I report to the tnjslees on my examination of Ihe financial statements of LAURENCETOWN PRE. SCHOOL PLAYGROUP I'the charity) for the year ended 31 July 2018. Responsibillties and basis of report A$ the Iruslees of the company {and also 11$ directors for the purposes of company lawl you are responsible for the preparation of the financial stslemenls in accordan¢e with the requirements of Charities Act (Northern Ireland} 2008 Ilhe '2008 Acl'l and the Companies Act 2006 I'lhe 2006 Acl'l. You are satisfied that the accounts of the company are not required by charity or company law lo be audited and have ¢ho$en instead lo have an indeperKlent examinalion. Having satisfied myself that the a¢¢ounls of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independenl examination, I report in respect of my examination of the charity's financial slalemenls as carried out under section 65 of the 2008 Act. In Carrng out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 6519llb} of the 2008 Acl. Independont axamln•r's stat•mont I have completed my examination. I confirm that no mallers have come lo my attention in connection th my examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial slalemenls do not accord wlh those records.. or the financial slalemenls do not comply wth the accounting requlremenls of section 396 of the 2006 Act other Ihan any requirement that the accounts give a 'true and fair. view which 1$ not a matter considered as part of an independent examination.. or the financial slalemenls have not been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practice for accounting and reporting by Charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. I confirm that there are no other matters lo which r aitenlion should be drawn lo enable a proper understanding of the accounts lo be reached. Seamus Ryan CA Independent Examiner 35 CHURCH SQUARE BANBRIDGE CO DOWN BT32 4AP Draft Accounts 12-06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2018 2018 Reslricled funds Total funds Total funds 2017 Unrestn'cted funds Note Incomè and endowments Donations and legacies Other trading aclivilies Total Incorne 31.870 31.870 13.617 49,914 14,350 13.617 13.617 31.870 45.487 64,264 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Total expendlture 54.882 64,231 62,128 9.348 54.882 64,231 62.128 Net lexpendlturelllncome and net movement Sn funds 4,269 {23.012) 118,7441 2.136 Reconclliatlon of funds Total funds brought lOard Total funds carrlod for•¥ard 27,354 27.354 25,218 31.623 123.0121 8.611 27,353 The slalemenl of financial a¢livilies includes all gains and losses recognised in Ihe year. Al income and expenditure derive from continuing activities. Tht notes on pages 7 to 14 fomi part of these financlal statements. Draft Accounts 12..06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Statement of Flnanclal Position 31 July 2018 2018 2017 Fixèd assets Tangible fixed assets 12 738 Currènt ass•ts Debtors Cash al bank and in hand 13 2,692 6,372 5,393 24,158 29,551 Creditors: amounts falling due within one year Net current assets 14 1.192 3,181 7.872 26,370 Total a880ts less current Ilabllltles 8.610 27.354 Net a8Set8 8.610 27.354 Fund8 of the charlty Unreslri¢ted funds 8.611 27.354 Total charlty funds 16 8,611 27,354 For the year ending 31 July 2018 the ¢harity wa$ enliued lo exemption from audit under Section 477 of Ihe Companies A¢1 2006 relating lo Small ¢ompanies. Dire¢tors' re$ponsibililie$'. The members have not required the company lo oblain an audit of ils financial Slalemenls for the year in question in accordance with section 476.. The directors acknowledge their SponSibl1111es for ¢omplyng wilh the requirements of the A¢t with respe¢l lo a¢¢ounling re¢ord$ and the preparation of financial slalemenls. Thes8 financial slalemenl$ have been prepared in accordance with th8 provisions applicable lo companies subject lo the small compani85' regime. These financial slalemenls were approved by the board of trustees and authorised for issue on 22 October 2018. and are signed on behaff of the board by.. Maleer Trustee R Tarrant Tnjslee Tho notos on pays 7 to 14 ft>Tm part ofthose financial statements. Draft Accounts 12:06 on 18 Ortober 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Llmited by Guarantee Notes to the Financial Statements Year ended 31 July 2018 Gèneral Informatlon The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Drumnascamph Road, Laurencetown, Craigavon, BT63 6DU. Statement ol complianc¢ These financial 51atemenls have been prepared in compliance wlh FRS 102, The Financial Reporting Standard applicable in Ihe UK and the Republic of Ireland., the Ski8menl of Recommended Practice applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting pollclgs Basls of proparation The financial slalemenls have been prepared on the hisloricd cost basls. as modified by the revalualion of certain financial assets and liabilities and investment properties measured 81 fair value through income or expendilure. The financial statements are ppared in slerling, whi¢h is Ihe functional ¢urrency of the entity. Golng concern There are no material uncertainties about the charivs ability lo continue. Dl8c108urg exemptlons The enlily satisfies the erileria of being a qualrfwng entity as defined in FRS 102. 11$ financial slalemenls are consolidated into the financial statements of lenler narne of group financial stalemenlsl which ¢an be obtained from lenler delaill. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. Judgements and koy sour¢gs of o¥timation uncertainty The preparation of the financial slalements requires management lo make judgements. eslimales and assumptions that affect the amounts reported. These eslimales and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are beIve(l to be reasonable under the or¢umslan¢e$. Draft Accounts 12.'06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements Iconbnued) Year ended 31 July 2018 Accounting policies (conlinu•dJ Fund accounting Unreslricled funds are available for use al the discretion of the Iruslees lo further any of the chariws purposes. Designated funds are unrestricted funds eamarked by the Injstees for particular future project or commitment. Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.- restricted income funds or endowment funds. In¢omlng rosourcas All incoming re$oyr¢e$ are included in the stalemenl of financial a¢tivilies when enlillemenl has passed lo the charity.. il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific poli¢ies are applied lo particular categories of income.. Income from donations or grants is recogni5ed when Iheffj is evidence of enlillemenl lo the gift, receipt is probable and ils amount can be measLJred lIablY. legacy income 1$ recognised when receipt is probable an¢J enlillemenl is eslablish8d. income from donated goods 1$ measuied al the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost lo the donor or the estimated resale value. Donale(J facilities and seNi¢e$ are recognised in the accounts when received rf the value can be reliably measured. No amounts are included for the contribution of general volunleers. income from contracts for the supply of services is recognised vmlh the delivery of the conlracled service. This is classrfied as unrestricled funds unless the 1$ a conlraclual requirement for il lo be spent on a partiujlar purpose and returned if unspent, in which case it may be regarded as reslricled. Draft Accounts 12-06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements Iconllnuedl Year ended 31 July 2018 Accounting policies (continuod) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully covered. and is dassrfied under headings of the slalement of financial activities lo which il relates.. expenditure on raising funds indudes the cosls of all fundraising activitie5. events, non- charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activities indudes all c0515 incurred by a charity in undertaking activities that further ils charitable aims for the benefit of ils beneficiaries. induding those support cosls and costs relating lo the governance of the charity apportioned lo charitable a¢livilie$. other expenditure Includes all expenditure Ihal is neither related lo raising fund5 for the ¢harity nor part of ils expenditure on charitable aclivilies. Al ¢o$ls are allo¢aled lo expendilure categories reflecting the use of th8 resovrce. Oirecl costs allribulable lo a single aelivily are all¢xaled directly lo that activity. Shared costs are apportioned between the a¢livilies they contribute lo on a reasonable, iusirfiable and consislenl basis. Tanglblo a88ats Tangible assets are initially recorded al cost, and subsequently slated al cost less any accumulated depre¢ialion and impairment losses. Any tangible assets carried al revalued amounts are recorded al the fair value at the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated impaimienl losses. An increase in the carrwng amounl of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless il reverses a charge for impairment that has previously been recognised as expenditure within the slalemenl of financial aclivilies. A decrease in the carrying amount of an asset as a result of revaluation, is re¢ognised in other recognised gains and losses, except lo which il offsets any previous revaluation gain. in which case the loss is shown within other recognised gains and losses on the slalemenl of financial aclivilies. D8pr•clatlon Depreciation is calculated so as lo write off the cost or valuation of an asset. less ils residual value, over the useful economic life of that asset as follows.. Fixtures and fittings 25¥• feduang balance Impairment of fixod assgts A review for indicators of impairment is carried out at each reporting date. with the recoverable amount being estimated where such indicators exist. Where the carying value exceeds the recoverable amount. the asset is ifflpaired accordingly. Prior impairments are also reviewed for possible reversal at each reports.ng dale. Draft Accounts 12:06 on 18 October 2018
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements {c¢)ntinu¢d) Year ended 31 July 2018 Accounting pollcles (con&tnU8dJ Impalmient of flxed assets {coftrfttu8dJ For the purF)oses of impairment lesling, when il is not possible lo estimate the recoverable amount ol an individual asset. an estimate is made of the recoverable amount of the cash- generating unil lo which the asset belongs. The cash-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwll, the goodwll acquired in a business ¢ombin8tion is, from the acquisition dale, allocated lo each of the cash-generaling units that are expected lo benefit from the synergies of the combination, irrespective of whelher other assets or liabilities of the charity are assigned lo those units. FlnanGlal Instrumgnts A financial asset or a financial liability is r¢¢ognised only when the charity becornes a party lo the conlraclual provisions of the inslrumenl. Basic financial inslrumenls are initially re¢ognised at the amount rec8ivabl8 or payable including any related transaction costs. Current assets and current liabilities are subsequently measured al the cash or other consideration expected lo be paid or received and not discounted. Debt inslrumenls are subsequently measured al amortised cost. Where investments in Shares are publicly traded or their fair value can olhewse be measured reliably, the investment Is subsequentjy measured al fair value wlh changes in fair value re¢ognised in in¢ome and expenditure. All other such investments are subsequently measured al Cost less impairment. Other financial inslrurnenls, including derivatives, are initially recognised al fair value, unless payment for an asset is deferred beyond normal business lemis or financed at a rate of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted al a market rale of interest for a similar debt inslrumenl. Other financial instruments a subsequenuy measured al fair value, with any changes recognised in the slalemenl of financial aclivilies, wlh the exception of hedging instruments in de$ignaled hedging relationship. Financial assets that are measured al cosl or amortised cost are reviewed for objective evidence of impairment al the end of each reporting dale. If there is objective evidence of impairment, an impairment 105s is recognised under the appropriate headin9 in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significan, and other financial assets Ihal are individually signrficanl, these are assessed individually for impairmenl_ Oiher financial assets are either assessed individually or grouped on the basis of similar credit risk characlerislics. Draft Accounts 12:06 on 18 October 2018 10
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements (coniinuedj Year ended 31 July 2018 Accountlng policies (¢ontinu8dJ Financlal Instrumgnts (¢onlinu•d) Any reversals of impairment are recognised immediately, lo the extent that the reversal does not result in a Carrying amount of the financial asset that exceeds what the caryng amount would have been had the impairment not previously been recognised. Deflned contribution plans Contributions lo defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset lo the exlenl that the prepayment will lead lo a reduction in future payments or a cash refund. When conlfibulions are not expected to be settled wholly wlhin 12 month5 of the end of the reporting dale in whi¢h the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount 1$ recognised as an expense in the period in which il arises. Llmltod by guarante8 Laurencelown Pre-sthool Playgroup 1$ a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes lo coniribjle such amount as may be required not exceeding £1 to the assels of the charitable company in the event of ils being wound up while he or she is a member, or wilhin one year after he or she ceases lo b8 a member. Donatlon8 and lègacl Restricted Total Funds Funds 2018 Reslricled Total Funds Funds 2017 Grants EAS -Governmenl grant in¢ome 31.870 31.870 49,914 49,914 Othèr trading actlvltles Unrestn'cted Total Funds Unrestricted Total Funds Funds 2018 Funds 2017 Fees Fundraising events 10.022 3.595 10,022 3,595 11.343 3.007 11,343 3,007 13.617 13,617 14,350 14.350 Draft Accounts 12.'06 on 18 October 2018 11
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements (COntsTnue Year ended 31 July 2018 Costs of raising donatlons and legaci Unrestricted Funds Reslricled Total Funds Funds 2018 Wages and salaries Pension cosls Rent Repairs & maintenance Insuran¢e Tran5POrt - Trips Early Year5 Subscription Office Postage & Sialionery Depreciation Accountancy Sundry Provisioris & Refreshments Bank Charges 45.538 304 4,917 45,538 304 4,977 102 498 651 1.508 248 246 1.872 595 7.527 165 102 498 651 1,508 246 1.871 595 7,527 165 54,882 64,231 Unrestricted Funds Reslricled Total Funds Funds 2017 Wages and salaries Pension Costs Rent Repair$ & maintenance Insuran¢e Transport - Trips Early Years Subscription Office Postage & Stationery Depreciation Accountancy Sundry Provisions & Refreshmen15 Bank Charges 47.419 908 2,500 108 554 47,419 908 2,500 167 554 485 1,7S4 226 328 1,788 169 5,665 165 1,754 226 328 1.788 13 156 5.665 165 6.756 55,372 62,128 Not lexpendltur•llSncorng Nel lexpendilureyincome is ststed after Chargin(editing)'. 2018 2017 Depreciation of tangible fixed assets 246 328 Draft Accounts 10:09 on 19 October 2018 12
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements {COlJlinyed) Year ended 31 July 2018 Independènt examination fees 2018 2017 Fees payable lo the independent examiner for= Independent examination of the financial statements 500 soo 10. Staff costs Tha lolal staff costs and employee benefits for the reporting period are analysed as follows.. 2018 2017 Wages and salaryès Employer contributions lo pension plans 45,538 304 47,419 908 45,842 48,327 The average head count of employees during Ihe year was 3 (2017.. 41. Th8 average number of full-lime equivalent employees during the year 15 analysed as follows.. 2018 No. 2017 No. Number of staff - 1 No employee received employee benefits of more than £60.(K)O during the year12017.' Nill. 11. Trust09 rgmuneratlon and expense8 No remuneration was receive(1 by the trustees during the year. 12. Tanglble flxed a98et8 Flxtures and fittings Cost At 1 August 2017 and 31 July 2018 D•prècialion Al 1 August 2017 Charge for the year At 31 July 2018 Carrylng amount At 31 July 2018 Al 31 July 2017 2.566 1.582 246 1,828 738 Draft Accounts 12:06 on 18 October 2018 13
LAURENCETOWN PRE-SCHOOL PLAYGROUP Company Limited by Guarantee Notes to the Financial Statements (conlinuedl Year ended 31 July 2018 13. Debtors 2018 2017 Prepayments and accrued in¢ome Other debtors 417 2,275 1,617 3.776 2.692 5.393 14. Creditors.. amounts falling duo withln one year 2018 2017 Trade creditors Accruals and deferred income Social security and other taxes 600 531 61 599 2,123 459 1,192 3,181 15. Ponslons and other post rètlrement benefits Dgflned contrlbutlon plans The amount recognised in income or expenditure as an expense in relation lo defined contribution klans was £30412017.. £9081. 16. Analy818 of ¢hadtsble funds Unrestrlct8d funds At 1 August 201 At Transfers 31 July 2018 Income Expenditure General funds 27,354 13.617 {9,3481 123,0121 8,611 R•stri¢ted funds At 1 August 201 At Transfers 31 July 2018 IroMe Expenditure Reslrieled Fund 31.870 154.8821 23,012 17. Analysls of not assets betW•gn funds Unrestricted Total Funds Total Funds Funds 2018 2017 Current assets 8,610 8.610 27,354 Draft Accounts 12:06 on 18 October 2018 14